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  2. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    The loss is not recognized at the time of the transaction, but must be carried forward in the form of a higher basis on the property received. 1031(d) defines the basis calculation for property acquired during a like-kind exchange. It states that the basis of the new property is the same as the basis of the property given up, minus any money ...

  3. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  4. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    The IRS uses the information entered on the form to establish the entity's filing and reporting requirements for federal tax purposes. [3] Certain domestic and foreign entities that were in existence before January 1, 1997, and have an established federal tax classification generally do not need to make an election to continue that classification.

  5. Jan. 6 prisoners, including Oath Keepers leader Stewart ... - AOL

    www.aol.com/jan-6-prisoners-including-oath...

    Stewart Rhodes, the former head of the Oath Keepers militia, was among Jan. 6 inmates freed under President Trump's pardons and commutations.

  6. Murder charge after woman shot dead outside church - AOL

    www.aol.com/murder-charge-woman-shot-dead...

    Elon Musk's X settles Donald Trump's free speech lawsuit brought after Jan. 6 ban. Finance. Business Insider. Apple's Alibaba AI deal is unlikely to be a silver bullet for its China woes.

  7. Dodgers finalizing deal for Kirby Yates, another huge ... - AOL

    www.aol.com/dodgers-finalizing-deal-kirby-yates...

    After already striking a deal with free-agent left-handed ... He pitched just 11 ⅓ innings from 2019 through 2022 before returning to his pre-injury form as a setup man with the Atlanta Braves ...